On 4 October 2017, legislation was submitted to Poland's lower chamber of parliament (Sejm) with a number of personal and corporate income tax measures, including measures to counter BEPS. Main measures include: Separate tax treatment for capital income (gains) and business activity income, with revenue and costs for both sources settled separately; An interest deduction limit equal to 30% of EBITDA for net interest expense, with a PLN 3 million safe harbor threshold; Modification of the controlled foreign company (CFC) rules to bring them in line with the EU Anti-Tax Avoidance Directive; Modification of the tax rules governing the functioning...